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All Journal EL-MUHASABA Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SENTRALISASI Majalah Ekonomi Efektor EQIEN - JURNAL EKONOMI DAN BISNIS Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi CAHAYA AKTIVA Academia Open Jurnal Insan Farmasi Indonesia Jurnal Aghniya Perspektif Akuntansi Jurnal Rekayasa, Teknologi, dan Sains Economic Reviews Journal Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS Prosiding Seminar Nasional Pengabdian Masyarakat International Journal of Management Research and Economics HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Sistem Informasi, Akuntansi dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis

Puspita, Erna

Universitas Nusantara PGRI Kerdiri

Author-ID : 1234006

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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MENGAJARKAN KETERAMPILAN BERPIKIR TINGKAT TINGGI DI KELAS Ilmi, Aziz Rizki Miftahul; Puspita, Erna
Jurnal Rekayasa Teknologi dan sains Vol 7, No 1 (2023): Jurnal Rekayasa, Teknologi, dan Sains
Publisher : Fakultas Teknik Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrets.v7i1.8634

ABSTRAK Keterampilan berpikir tingkat tinggi (HOTS) adalah keterampilan abad 21 yang meliputi berpikir kritis, reflektif, logis, metakonisi, dan berpikir kreatif dalam memecahkan masalah baru (King et al., 2012). Keterampilan ini juga mencakup kemampuan dalam taksonomi Bloom yang meliputi kemmpuan analisis, sintesis, dan evaluasi. Skill ini penting karena era industri 4.0 menuntut setiap pelaku industri memiliki HOTS. Dalam kurikulum nasional pembelajaran bertujuan untuk membekali peserta didik dengan berbagai kemampuan antara lain kreatif, kritis, kolaboratif, komunikatif, dan mampu menggunakan pengetahuan untuk memecahkan masalah. Pentingnya HOTS dalam menghadapi tantangan zaman menjadi dasar mengangkat isu ini. Penelitian ini menggunakan metode kualitatif deskriptif melalui studi literatur untuk menjawab beberapa permasalahan diantaranya: Apa yang dimaksud dengan kemampuan berpikir tingkat tinggi? Mengapa keterampilan berpikir tingkat tinggi harus dilatih dalam pembelajaran? Bagaimana cara melatih keterampilan berpikir tingkat tinggi dalam pembelajaran? Hasil penelitian menunjukkan bahwa HOTS merupakan keterampilan yang sangat penting untuk dilatihkan dalam pembelajaran karena merupakan amanat kurikulum nasional dan juga menjalankan fungsi pendidikan sebagai upaya mempersiapkan peserta didik menghadapi tantangan abad ini. Selain itu, pengembangan pembelajaran HOTS harus memperhatikan beberapa hal antara lain: model dan pendekatan yang digunakan, kegiatan pembelajaran yang dilakukan, permasalahan yang disajikan, dan kompetensi yang diajarkan dan dinilai.Kata kunci: pembelajaran sains, HOTS, higher-order thinking skills ABSTRACT Teaching Higher Order Skills In The Classroom. Higher-order thinking skills (HOTS) are one of the skills that must be mastered in the 21st century. These skills include critical thinking, reflective thinking, logical thinking, metacognition, and creative thinking in solving a new problem (King et al., 2012). These skills also include abilities in bloom’s taxonomy which includes the top three levels of taxonomy analysis, synthesis, and evaluation. This skill is important because industry era 4.0 requires every industry player to have HOTS. On the other hand, learning is a process carried out to prepare humans to face the challenges of the century. In the National Curriculum, science learning has the aim of equipping students with a variety of abilities including creative, critical, collaborative, communicative, and able to use knowledge to solve problems. The importance of higher-order thinking skills in facing the challenges of the times is the basis for raising this issue. This study uses descriptive qualitative methods through literature studies to answer several problems including What are higher-order thinking skills? Why should higher-order thinking skills be trained in learning? How to train higher-order thinking skills in learning? The results of this study show that HOTS is a very important skill to be trained in learning. This is because it is the mandate of the national curriculum and also a function of education as an effort to prepare students to face the challenges of this century. In addition, the development of HOTS learning must pay attention to several things including the models and approaches used, the learning activities carried out, the problems presented, and the competencies taught and assessed. Keywords: learning sains, HOTS, higher-order thinking skills

Analysis of The Influence Between Mining, Agriculture and Processed Product Exports on Indonesia's Sales Development in International Trade in the Time Frame 2019-2022 Amalia Renata Anggraeni; Sigit Puji Winarko; Erna Puspita
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1824

Exports are one of the international trade activities that provide benefits to Indonesia, including capital transactions, employment, and foreign exchange reserves. There are 2 types of exports, namely oil and gas and non-oil and gas exports. The value of non-oil and gas exports tends to be higher than oil and gas exports. So this research focuses on three non-oil and gas sectors, which consist of mining, agriculture, and processing industry (processed products). The purpose of this study is to determine the effect of mining, agriculture, and processed product exports on Indonesia's sales in international trade in the 2019-2022 timeframe. This research uses a quantitative approach, and a multiple linear regression analysis model with the IBM SPSS 22 application. The research data comes from the Central Bureau of Statistics, the Ministry of Trade, and related agencies. The variables used include 3 independent variables and 1 dependent variable. The independent variables are mining exports (X1) with the commodities used are coal, copper, lignite, iron and steel, agricultural exports (X2), and exports of processed products (X3), and Indonesia's sales as the dependent variable (Y). Based on the results of the study, partially shows that mining exports, and processed products have a significant positive effect on Indonesian sales. While agricultural exports (X2) have no effect on Indonesian sales (Y).

Cooperative Learning with Jigsaw Type for Teaching Nahwu Puspita, Erna; Mahliatussikah, Hanik; Huda, Ibnu Samsul
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12420

General Background: The teaching of Nahwu in Islamic boarding schools is often hindered by monotonous, teacher-centered methods that limit students’ comprehension and engagement. Specific Background: At Daarul Abror Modern Islamic Boarding School, Grade II-C students displayed low achievement in Nahwu due to limited interactive and contextualized learning. Knowledge Gap: While the Jigsaw cooperative learning model has been shown to improve language skills in other contexts, its application in teaching Nahwu with the Nahwu Wāḍiḥ text in modern pesantren remains underexplored. Aims: This study investigates the effectiveness of the Jigsaw method in enhancing students’ comprehension of Nahwu and fostering active participation. Results: Using a qualitative case study with observations, interviews, and pre–post tests, findings reveal improved mastery of grammatical structures, higher test scores (from 62.60% to 68.90%), and increased student motivation and collaboration. Novelty: Unlike prior studies limited to Arabic or English descriptive texts, this research applies the Jigsaw strategy specifically to Nahwu instruction within a modern pesantren framework. Implications: The study highlights the potential of cooperative learning to strengthen both cognitive and social aspects of students’ learning, offering teachers a practical model to promote deeper comprehension, accountability, and engagement in grammar instruction. Highlights: Jigsaw method improved students’ comprehension and motivation in Nahwu. Pre–post tests showed higher achievement after implementation. Cooperative learning fosters collaboration and accountability. Keywords: Jigsaw Technique, Nahwu Learning, Cooperative Learning, Pesantren Education, Student Engagement

Analisis Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan dan Persepsi Risiko Terhadap Minat UMKM untuk Bertransaksi Menggunakan Fintech/Financial Technology Sebagai Layanan Pembayaran Digital: Studi pada UMKM Kabupaten Nganjuk Acha Bella Firdayanti; Erna Puspita; Andy Kurniawan
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.359

This research is motivated by technological developments which are accelerating rapidly and penetrating various sectors of life. Technological progress has had many positive impacts, one of which is on the economic sector. Starting from limitations in making payments, an innovation was created that made things easier and faster. The aim of this research is to analyze whether perceived usefulness, perceived convenience and perceived risk partially and simultaneously UMKM influence interest in making transactions using Fintech/Financial Technology as a digital payment service. This research uses a quantitative approach with the causality method. In this research, the population of UMKM taken was operating in the culinary sector who were registered with the Nganjuk Regency Cooperatives and Micro Enterprises Service, totaling 544 UMKM. The sampling technique used a purposive sampling technique using the Slovin formula and the number of samples used in the research was 85 respondents obtained by distributing questionnaires/google forms. The tests carried out in this research used SPSS version 25 with multiple linear regression analysis methods. The conclusion of this research shows that perceived usefulness, perceived convenience and perceived risk partially and simultaneously have a significant influence on UMKM interest in using fintech as a digital payment service.

Cara Cerdas Menyikapi Pandemi Covid-19 Dengan Mengurangi Belanja Sabun Cair Dengan Memanfaatkan Jeruk Purut dan Lerak Astuti, Puji; Utami, Budhi; Puspita, Erna
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Objective. Abstract A maximum of 250 English words with Times New he impact of the Covid-19 pandemic is still being felt by various sectors, even all levels of society. One of them is the Barokah Community Group (Pokmas Barokah), which is an association of housewives in Cerme Village, Grogol District, Kediri Regency. This community service activity aims to reduce one of the shopping posts for housewives, namely the purchase of soap for washing dishes by using kaffir lime and lerak. Many housewives in Pokmas Barokah have kaffir lime plants, but so far only use the leaves as an aromatic ingredient when cooking. The method of implementing the activities carried out by providing training and assistance in making soap. After the activity ended, housewives were able to make soap by using kaffir lime and lerak independently so that they could reduce their monthly expenses.

ANALISIS RASIO KEUANGAN PEMERINTAH DAERAH KABUPATEN NGANJUK PERIODE 2018-2023 Athaya Julie Kuswanto; Amin Tohari; Erna Puspita
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/95ca8068

Penelitian ini dilatarbelakangi oleh terjadinya defisit, yang menjadikan pengeluaran daerah melebihi pemasukan daerah. Pada masa otonomi ini, pemerintah daerah diberi tanggung jawab oleh pemerintah pusat untuk mengelola keuangan daerah secara mandiri sesuai dengan ketentuan hukum yang berlaku. Fokus utama dari penelitian ini adalah bagaimana performa keuangan Pemerintah Kabupaten Nganjuk dapat dievaluasi melalui analisis rasio keuangan. Tujuan dari penelitian ini adalah untuk mengevaluasi performa keuangan Pemerintah Kabupaten Nganjuk sepanjang periode 2018-2023 dengan melakukan analisis menggunakan rasio kemandirian, rasio efektivitas, rasio pertumbuhan pendapatan asli daerah, dan rasio keserasian. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian deskriptif. Subjek dalam studi ini adalah Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Nganjuk, sementara objek yang dianalisis adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Nganjuk untuk periode 2018-2023. Penelitian ini memanfaatkan data sekunder yang dikumpulkan melalui teknik dokumentasi dan wawancara. Hasil dari penelitian ini menunjukkan bahwa (1) kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio kemandirian dinilai sangat rendah dengan pola hubungan yang bersifat instruktif. (2) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio efektivitas dinyatakan sangat efektif. (3) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio pertumbuhan pendapatan asli daerah juga dinyatakan sangat rendah. (4) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio keserasian dinyatakan kurang serasi, karena lebih mengutamakan pengeluaran operasional dibandingkan dengan pengeluaran modal.

Acceptance of Digital Financial Applications by Students: A Qualitative Study Using the Technology Acceptance Model Approach Paramitha, Dyah Ayu; Zulistiani, Zulistiani; Puspita, Erna
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5005

The purpose of this study is to delve deeper into the acceptance of financial application technology based on the technology acceptance model theory (TAM) by students who have taken investment management courses, with indicators of perceived usefulness (PU), perceived ease of use (PEU), attitude toward use (ATU), and behavioral intention (BI). This study employed a qualitative approach with thematic analysis tailored to the indicator themes. Data for this study were obtained from an open-ended questionnaire completed by 33 student respondents. The results indicate that students considered digital financial applications helpful in recording expenses, budgeting, and supporting their investment learning. Perceived usefulness and ease of use shaped positive attitudes and intentions to use the applications continuously. However, several concerns arose, including cost, data privacy, connection stability, and the complexity of certain features. This study suggests that there are lessons to be learned in the use of digital financial applications at the higher education level and also provides implications for future learning development and application design.

Analisis jalur pengaruh sosialisasi terhadap kepatuhan wajib pajak bumi dan bangunan kota kediri dengan kesadaran sebagai variabel intervening Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Pentingnya pajak bagi pembangunan di Indonesia membuat pemerintah terus berupaya meningkatkan penerimaan dari sektor ini. Mengingat semakin banyaknya bangunan baru yang ada di Kota Kediri, menuntut pemerintah dalam hal ini Dispenda Kota Kediri memberikan sosialisasi perpajakan kepada wajib pajak Bumi dan Bangunan yang ada di Kota Kediri. Sehingga diharapkan dapat meningkatkan kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku. Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh sosialisasi yang dilakukan oleh Dispenda Kota Kediri terhadap kepatuhan wajib pajak dengan menggunakan variabel kesadaran sebagai perantara. Teknik pengumpulan data yang digunakan berupa kuesioner yang dibagikan kepada wajib pajak PBB Kota Kediri yang terdaftar di Dispenda Kota Kediri, dan wawancara kepada pihak pegawai Dispenda Kota Kediri. Teknik analisis data menggunakan analisis jalur, untuk mengetahui pengaruh langsung variabel Sosialisasi (X) terhadap variabel Kepatuhan (Y), dan pengaruh tidak langsung, yaitu pengaruh variabel Sosialisasi (X) terhadap variabel Kepatuhan (Y) melalui variabel Kesadaran (Z). Hasil analisis menunjukkan bahwa variabel Sosialisasi berpengaruh secara langsung terhadap variabel Kepatuhan sebesar 19,4%, variabel Sosialisasi berpengaruh secara tidak langsung terhadap variabel Kepatuhan melalui variabel Kesadaran sebesar 38,4%. Sehingga dapat disimpulkan bahwa sosialisasi akan efektif meningkatkan kepatuhan wajib pajak apabila sosialisasi tersebut efektif meningkatkan kesadaran wajib pajak. Kata Kunci : Sosialisasi, Kepatuhan, Kesadaran

PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP KESEJAHTARAAN UMKM MELALUI LABA Mubarok, M. Rizky; Faisol, Faisol; Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 2 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i2.26459

This research is motivated by the importance of Islamic financing in supporting the growth and welfare of Micro, Small, and Medium Enterprises (MSMEs). Islamic financing schemes such as mudharabah, murabahah, and musyarakah offer alternative financing models based on profit-sharing and partnership, which are considered to be more equitable and capable of fostering sustainable business development. The purpose of this study is to analyze the influence of mudharabah, murabahah, and musyarakah financing on MSME welfare, and to examine the mediating role of profit in this relationship. This study employs a quantitative approach using primary data collected through questionnaires distributed to 100 MSME customers of Bank BTPN Syariah Kediri Branch. The analytical technique used is Structural Equation Modeling (SEM) with the SmartPLS software. The results show that mudharabah, murabahah, and musyarakah financing have a positive direct effect on MSME welfare. However, the indirect effect through profit is not statistically significant. These findings indicate that the improvement in MSME welfare is primarily driven by the direct impact of the financing received. The implications of this research highlight the importance of optimizing Islamic financing that focuses on empowering businesses directly. Islamic banks are expected to enhance literacy and provide ongoing support to MSME actors so that financing funds can be utilized productively to improve business capacity and sustainability.

ANALISIS FAKTOR YANG MEMPENGARUHI KEMANDIRIAN KAB/KOTA DI JAWA TIMUR TAHUN 2021-2024 Rosydah, Amelia Azza; Faisol, Faisol; Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 3 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i3.26467

Regional financial independence is a key indicator of the implementation of regional autonomy, reflecting a region's ability to finance government operations and development without relying on the central government. This study aims to analyze the influence of Local Own-Source Revenue (PAD), the quality of Human Resources (HR), and investment on the level of independence among regencies/municipalities in East Java Province during the 2021-2024 period. The study uses a quantitative approach with panel data regression analysis. The data consists of 152 observations from 38 regencies/municipalities over four years. The independent variables include PAD, the Human Development Index (HDI) as a proxy for HR quality, and Gross Fixed Capital Formation (GFCF) as an indicator of investment. The results show that PAD has a positive and significant effect on regional independence. The quality of human resources also has a positive and significant influence, indicating that improvements in education, health, and living standards enhance a region's capacity to manage development independently Investment likewise contributes positively, though its effect is more moderate compared to the other variables. Simultaneously, all three variables significantly influence regional independence. These findings suggest that increasing PAD, improving human resource quality, and encouraging investment are effective strategies to enhance the ability of local governments to independently manage development and public services on an ongoing basis

Co-Authors Acha Bella Firdayanti Ainun Fadhila Al Faruq, Mohammad Tawakal Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anneke Shierly Frycillia Widodo Athaya Julie Kuswanto Badrus Zaman Badrus Zaman Badrus Zaman Betari, Dinda Dwi Putri Bitasari, Irna Budhi Utami Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Diah Nurdiwaty Dian Kusumaningtyas, Dian Dyah Ayu Paramitha Erma Tria Oktaviani Evita Noviani Evy Nulandari Fa'ida, Maf'ulatul Faisol Faisol Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Hestiana, Hesti Nofiana Hestin Sri Widiawati Hidayah, Dhea Evanda Mu’amarotul Holyness Nurdin Singadimedja Ibnu Samsul Huda Ilmi, Aziz Rizki Miftahul Indah Rahmawati Indriastuti, Marlina Irwanto, Sofa Marwa Ismayantika Dyah Puspita Jannah, Amalya Miftahul Kartikosari, Zulia Khoharudin, Ali Kristiani, Gilang Wahyu Lexia Ifani Linawati , Linawati Linawati Linawati Linawati Linawati Mahliatussikah , Hanik Mar'atus solikah Moch. Ardan Al Mahdi Arifin Mubarok, M. Rizky Natalia, Susan Nuria, Mabella Syinta Nurrenza Azizah Paramitha, Dyah Prima, Yogas Andi Puji Astuti Puji Astuti Puji Astuti Puspasari, Retno Puspita, Ismayantika Dyah Putri Setyo Andini Putri, Anggun Utomo Putri, Wilda Karisma Raden Mohamad Herdian Bhakti Rani, Shintya Mellinia Resa Putri Ningtias Riska Putri Rosita Diyah Ramadhani Rosmina, WA Rosydah, Amelia Azza Sari, Dita Natalia Septian Dwi Arinda Setiawan, Agus sades Shagti, Ruhita SIGIT PUJI WINARKO Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Therisia, Reficensa Totok Triana Oktavia Oktavia Putri Widiawati, Hestin Sri Wijayanti, Mella Yenny Meilina Soesilowati Zulistiani, Zulistiani

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